Journalize the following, assuming a 360-day year is used for interest calculations:

Apr. 30		Issued a $72,000, 30-day, 6% note dated April 30 to Misner Co. on account.
May 30		Paid Misner Co. the amount owed on the note dated April 30.

If an amount box does not require an entry, leave it blank. When required, round your answers to the nearest dollar.